26 U.S.C. § 5132. Prohibited purchases by dealers

1. (a)
   (a)

   In general

   Except as provided in regulations prescribed by the Secretary, it shall be unlawful for a dealer to purchase distilled spirits for resale from any person other than a wholesale dealer in liquors who is required to keep the records prescribed by section 5121.
2. (b)
   (b)

   Limited retail dealers

   A limited retail dealer may lawfully purchase distilled spirits for resale from a retail dealer in liquors.
3. (c)
   (c)

   Penalty and forfeiture

   For penalty and forfeiture provisions applicable to violations of subsection (a), see sections 5687 and 7302.